Accounting Research Journal
Issue(s) available: 51 – From Volume: 18 Issue: 1, to Volume: 34 Issue: 1
Category:
Accounting and Finance
Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences
Kate L. Morgan, Wei ChenThe purpose of this paper is to discuss the changes made to course delivery, course materials and assessment approaches required in response to the COVID-19 pandemic which…
Female directors and acquisition outcomes: a reflection on replicating Levi, Li and Zhang (2014)
Rebecca Lorena Bachmann, Helen SpiropoulosIn this pitch research letter (PRL), the authors reflect on their research journey in replicating Levi, Li and Zhang (2014) for the AFAANZ Finance SIG 2020 Shark Tank Pitch event.
The effect of CEO and director experience on acquisition performance: a pitch
Davina JeganathanThe purpose of this paper is to discuss the application of Faff’s (2015, 2019) pitch template to a research proposal examining independent directors’ acquisition…
COVID-19 pivot: a reflection on assessments
Leon Wong, Yichelle ZhangThe purpose of this paper is to describe certain choices in assessments, in the digital pivot in response to COVID-19.
Impact of multi-industry directorship on firm performance: a study with reference to India
Malaya Ranjan Mohapatra, Chandra Sekhar MishraThis study aims to reconcile the contradictory findings of multiple directorships (MD) and its impact on firm performance. The present work incorporates the industry…
An investigation of the credibility of and confidence in audit value: evidence from a developing country
Taslima Akther, Fengju XuThis study aims to investigate the factors that enhance the credibility of and confidence in audit value.
Do high-quality standards ensure higher accounting quality? A study in India
Manish Bansal, Ashish GargThe study aims to investigate the impact of International Financial Reporting Standards (IFRS)-converged standards (Indian Accounting Standards (INAS)) on the accounting…
Factors impacting on accounting academics’ motivation and capacity to adapt in challenging times
Nicola Beatson, Paul de Lange, Brendan O'Connell, Meredith Tharapos, Jeffrey K. SmithThe purpose of this paper is to consider what factors influence the ability of academic staff to remain motivated and to persist in their work environment during the…
Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities
Thereza Raquel Sales de AguiarThe purpose of this paper is to explore issues related to the use of financial accounting and reporting by discussing three interrelated areas: the theoretical…
The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece
Christina Vadasi, Michalis Bekiaris, Andreas G. KoutoupisThis paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.
Teaching with the case method: opportunities and problems since the COVID-19 pivot to online
Luis Demetrio Gómez García, Marisleidy Alba CabañasThis paper aims to detect the opportunities and problems when teaching with cases since the COVID-19 pivot to online.
Ready to learn in an uncertain future: ways to support student engagement
Carmen Sum, Ivy Chan, Helen WongThe purpose of this paper is to examine student engagement in learning amid COVID-19 and compare it with the previous cohort under face-to-face learning and propose a…
The influence of second language learning motivation on students' understandability of textbooks
Yuqian Zhang, Anura De Zoysa, Kalinga JagodaThe purpose of this study is to examine the relationship between the understandability of an accounting textbooks written in English and the language learning motivation…
Learning accounting through visual representations
Seedwell Sithole, Ragini Datt, Paul de Lange, Meredith TharaposThe purpose of this study is to investigate the effectiveness of diagrammatic visualisation techniques versus sentential learning contexts in an accounting subject using…
Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course
Richard D. Morris, Lili Dai, Sander De Groote, Emma Holmes, Leonard Lau, Chao Kevin Li, Phuc NguyenCoronavirus (COVID-19) has caused upheaval in university teaching practices. This paper aims to document how the teaching team on a large third-year undergraduate…
Mind the gap: the reality of remote learning during COVID-19
Sarah Osborne, Kate HogarthStudents, faculty staff and universities thrive and reach their full potential through planning and a sense of community. In a few short weeks, COVID-19 unravelled months…
A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions
Cherry Stewart, Ashfaq Ahmad KhanThe purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the…
An experimental investigation of the impact of using big data analytics on customers’ performance measurement
Marwa Rabe Mohamed Elkmash, Magdy Gamal Abdel-Kader, Bassant Badr El DinThis study aims to investigate and explore the impact of big data analytics (BDA) as a mechanism that could develop the ability to measure customers’ performance. To…
Auditor judgment and decision-making in big data environment: a proposed research framework
Adli Hamdam, Ruzita Jusoh, Yazkhiruni Yahya, Azlina Abdul Jalil, Nor Hafizah Zainal AbidinThe role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and…
Preserving transferable skills in the accounting curriculum during the COVID-19 pandemic
Frederick Ng, Julie HarrisonThe purpose of this paper is to provide a first-hand, critical reflection on the rapid redesign of a New Zealand university accounting course in response to the COVID-19…
The relationship between CEOs’ narcissism and internal controls weaknesses
Mahdi Salehi, Raha Rajaeei, Samane Edalati ShakibThis study aims to investigate the relationship between chief executive officer (CEO) narcissism and internal control weaknesses in the Iranian listed companies.
Pivoting authentic assessment to an accounting podcast during COVID-19
Abdel Karim HalabiThis paper aims to describe how the COVID-19 pivot to online teaching enabled a student-produced podcast assessment to be created and substituted for the final examination…
“Big results require big ambitions”: big data, data analytics and accounting in masters courses
Karen Mcbride, Christina PhilippouAccounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data…
Managerial overconfidence and internal control weaknesses: evidence from Iranian firms
Mehdi Safari Gerayli, Mohammadreza Abdoli, Hasan Valiyan, Ali DamavandiThe characteristic of managers’ personality is a key factor in their decision-making. One of the most important personality characteristic of managers is overconfidence…
Creation of a COVID-19 business and life lesson: the impact on students’ learning and behavior
Shane BowyerThe purpose of this paper is to encourage other educators to pivot and implement a current event activity when a situation arises. This paper examines the pedagogical…
Teaching, virtually: a critical reflection
Lisa Powell, Nicholas McGuiganThe purpose of this paper is to present critical educator reflections on the pivot from the traditional physical accounting classroom to the virtual learning environment…
Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation
Radiah OthmanThe purpose of this paper is to reflect teaching and learning practices, to highlight an educator’s new roles in the transformation when teaching online during the…
May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning
Amanda WhiteThe purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online…
Preparing graduates with the employability skills for the unknown future: reflection on assessment practice during COVID-19
Matthew Dyki, Maggie Singorahardjo, Valeria S. Cotronei-BairdThe purpose of this paper is to provide an authentic and relevant way of sharing our realisation of the significance of integrating employability skills in assessment…
Adapting to COVID-19 disruptions: student engagement in online learning of accounting
Irshad Ali, Anil Kumar Narayan, Umesh SharmaThis paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning.
A personal narrative on understanding and navigating transitional change: lessons learned by an accounting academic amidst COVID-19
Christo AckermannThis paper aims to present the personal narrative of an accounting academic, seeking to make sense of his transition change-response to online accounting education…
Coping with COVID-19: a reflection on learning challenges and coping strategies – the case of an accounting conversion masters degree in New Zealand
Sureshchandra Ramachandra, Paul WellsThe purpose of this paper is to document both, the challenges faced by a cohort of postgraduate students undertaking capstone research projects in an Accounting Conversion…
Communities of practice as a multidisciplinary response in times of crisis: adapting to successful online learning practices
Kerrie SadiqThere are many success stories during Covid-19 of academics providing expertly delivered online learning experiences for tertiary students locally and around the world…
Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university
Rita Pasion, Eva Dias-Oliveira, Ana Camacho, Catarina Morais, Raquel Campos FrancoThis study aims to explore whether the COVID-19-related circumstances hindered these academic-related variables.
Fraudulent financial reporting and data analytics: an explanatory study from Ireland
Ahmed Aboud, Barry RobinsonThis paper aims to explore the effectiveness of fraud prevention and detection techniques, including data analytics, machine learning and data mining, and to understand…
Big data analytics of corporate internet disclosures
Mohamed A.K. Basuony, Ehab K.A. Mohamed, Ahmed Elragal, Khaled HussaineyThis study aims to investigate the extent and characteristics of corporate internet disclosure via companies’ websites as well via social media and networks sites in the…
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof Ellie Chapple
- Professor Reza Monem
Further Information
